#Section 153C
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1,084 articlesIncome Tax
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Wrong Section Cannot Defeat Valid Document Requisition: Karnataka High Court
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ITAT Mumbai Rejects ₹51.99 Lakh WhatsApp Addition Due to Inconsistent Decoding
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‘On-Money’ Not an “Asset” for Extended 10-Year Search Assessment: Mumbai ITAT
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Section 148 Notice Quashed as Seized Entry Had No Live Nexus With Assessee: Gujarat HC
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Gujarat HC Quashes Section 153C Proceedings Over Four-Year Delay in Satisfaction Note
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Gujarat HC Rejects On-Money Reopening Based on Third-Party Register
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ITAT Delhi Quashes Section 153C Assessments Due to Mechanical Section 153D Approval
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Delhi HC Examines Tribunal’s Section 153C Annulment Without Cross-Appeal
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ITAT Chennai Quashes AY 2015-16 Reassessment as Time-Barred
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Section 153C Assessments for 7 AYs Quashed as Deemed Date Fell After 01.04.2021: Bangalore ITAT
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₹12.50 Lakh FDR Wrongly Reported as ₹12.50 Crore: Reassessment Quashed by Patna HC
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Section 147 Reassessment Invalid Where Section 153C Applies: ITAT Ahmedabad
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Section 153C Block Starts from Seized Material Receipt: Delhi ITAT
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